Decks in this Class (55):
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Audit Reports Clarified Sas
Audit Reports - Clarified SAS
Sample Cards:what is management responsible for in re,what is management responsible for in re,what are the 4 paragraphs in the audit r5 CardsPreview Flashcards -
Audit Reports Pre Clarity
Audit Reports - Pre-Clarity
Sample Cards:what are the requirements for an audit r,how should an audit report be adjusted i,when is consistency not violated with re36 CardsPreview Flashcards -
Audit Sampling
Audit Sampling
Sample Cards:what is audit sampling,what are the characteristics of statisti,what are the characteristics of non stat36 CardsPreview Flashcards -
Engagement Planning
Engagement Planning
Sample Cards:what is the primary duty of an auditor,what is the auditor s responsibility for,when should an auditor be hired in relat48 CardsPreview Flashcards -
Evidence And Risk
Evidence and Risk
Sample Cards:what is the majority of an auditor s wor,of what does audit evidence consist,what is the relationship between evidenc51 CardsPreview Flashcards -
Information Technology
Information Technology
Sample Cards:when is an audit of it not required,when can an audit of it be performed wit,what is the role of a database administr26 CardsPreview Flashcards -
Internal Control
Internal Control
Sample Cards:if internal control is poor and a compan,if internal control is poor what is the,what does internal control provide reaso43 CardsPreview Flashcards -
International Auditing
International Auditing
Sample Cards:who created the international auditing s,for whom were iaasb international auditi,what financial approach is used under ia8 CardsPreview Flashcards -
Professional Responsibilities
Professional Responsibilities
Sample Cards:what engagements are covered by the aicp,what must an accountant have under the a,what are threats and safeguards to indep27 CardsPreview Flashcards -
Accounting Changes
Accounting Changes
Sample Cards:how are changes in accounting principle,would a change from completed contract t,would a change from lifo to fifo be a ch10 CardsPreview Flashcards -
Bonds Debt Restructure
Bonds Debt Restructure
Sample Cards:what is a serial bond,what is a term bond,what is a debenture bond23 CardsPreview Flashcards -
Consolidations
Consolidations
Sample Cards:when is the fair value method used for r,when is the equity method used when purc,when are companies required to file cons7 CardsPreview Flashcards -
Current Assets Liabilities
Current Assets & Liabilities
Sample Cards:what is a current asset,what is a current liability,how is the quick ratio calculated11 CardsPreview Flashcards -
Deferred Taxes
Deferred Taxes
Sample Cards:what is a temporary difference related t,what is a deferred tax asset,what is a deferred tax liability8 CardsPreview Flashcards -
Derivatives Hedging Translation
Derivatives Hedging Translation
Sample Cards:how are derivatives recorded,how are unrealized gains losses on tradi,how are gains and losses on available fo12 CardsPreview Flashcards -
Financial Reporting
Financial Reporting
Sample Cards:what is the primary objective of account,what is the most authoritative set of ac,what are the 2 levels of authority withi56 CardsPreview Flashcards -
Financial Statements
Financial Statements
Sample Cards:which personal financial statements are,how are assets and liabilities valued in,how are estimated taxes that would be pa15 CardsPreview Flashcards -
Fixed Assets
Fixed Assets
Sample Cards:how are research and development costs r,which expenditures are included in the c,which expenditures are included in the c15 CardsPreview Flashcards -
Governmental Accounting
Governmental Accounting
Sample Cards:what are the three major types of funds,which two accounting bases are used in g,what is a budget appropriation25 CardsPreview Flashcards -
Ifrs
IFRS
Sample Cards:which organization s standards are the m,where is the first place management shou,which framework helps to develop standar44 CardsPreview Flashcards -
Inventory
Inventory
Sample Cards:which costs are inventoriable,when does ownership of goods transfer wh,when does ownership transfer when goods23 CardsPreview Flashcards -
Investments
Investments
Sample Cards:how are available for sale securities re,how are available for sale security unre,how are unrealized g l for available for7 CardsPreview Flashcards -
Leases
Leases
Sample Cards:how is a capital lease recorded,what footnote disclosures are required f,what are the requirements for a capital10 CardsPreview Flashcards -
Nfp Accounting
NFP Accounting
Sample Cards:which financial statements are required,what are the major classifications found,what are the major classifications in a21 CardsPreview Flashcards -
Partnership Accounting
Partnership Accounting
Sample Cards:how are capital contributions with a mor,if no goodwill is recorded upon admissio,if goodwill is recorded upon admission o4 CardsPreview Flashcards -
Statement Of Cash Flows
Statement of Cash Flows
Sample Cards:what items are included in operating act,what items are included in investing act,what items are included in financing act5 CardsPreview Flashcards -
Stockholders Equity
Stockholders Equity
Sample Cards:when common stock and preferred stock ar,when is apic recorded on a stock subscri,to what extent is retained earnings rest25 CardsPreview Flashcards -
Capital Budgeting
Capital Budgeting
Sample Cards:what is capital budgeting how is it used,what values are used in capital budgetin,when is the present value of 1 table use28 CardsPreview Flashcards -
Corporate Governance
Corporate Governance
Sample Cards:what is the primary duty of the board of,what is the responsibility of the nomina,what is the responsibility of the audit18 CardsPreview Flashcards -
Cost Accounting
Cost Accounting
Sample Cards:what is cost accounting,what is the difference between cost acco,what are product costs aka inventory cos36 CardsPreview Flashcards -
Economics
Economics
Sample Cards:how does a price increase affect supply,what is a supply curve shift,what are the characteristics of a positi67 CardsPreview Flashcards -
Financial Management
Financial Management
Sample Cards:what is the primary focus of working cap,how is net working capital calculated,what are the characteristics of effectiv41 CardsPreview Flashcards -
Financial Planning
Financial Planning
Sample Cards:what is a static budget,what is a maser budget,how do fixed costs affect budgeting19 CardsPreview Flashcards -
Information Technology
Information Technology
Sample Cards:which it personnel roles should always b,what are the duties of a systems analyst,what is the primary duty of a systems ad70 CardsPreview Flashcards -
Performance Measures
Performance Measures
Sample Cards:what four perspectives are included in b,why was balanced scorecard created,what are strategy maps28 CardsPreview Flashcards -
Risk Management
Risk Management
Sample Cards:define market risk,define sector risk,define credit default risk17 CardsPreview Flashcards -
Agency Law
Agency Law
Sample Cards:what is agency law,what is required for agency to exist,what is actual authority in an agency13 CardsPreview Flashcards -
Bankruptcy
Bankruptcy
Sample Cards:what are the basic actions that occur in,for what debts does bankruptcy not stop,how does bankruptcy of a corporation aff29 CardsPreview Flashcards -
Business Structures
Business Structures
Sample Cards:what are the key elements of a valid par,can corporations and other partnerships,name the basics of partnership formation50 CardsPreview Flashcards -
Commercial Paper
Commercial Paper
Sample Cards:what is a promissory note,what is a draft,what is a check20 CardsPreview Flashcards -
Contracts
Contracts
Sample Cards:what must a contract contain,what forms may acceptance of a contract,who can accept an offer18 CardsPreview Flashcards -
Dodd Frank
Dodd Frank
Sample Cards:what is considered the biggest change to,what is the goal of the volcker rule,how does the volcker rule limit banking4 CardsPreview Flashcards -
Employment Environment Law
Employment Environment Law
Sample Cards:describe the federal unemployment tax ac,what are the major aspects of fica and s,when is an employee covered by workman s7 CardsPreview Flashcards -
Federal Securities Acts
Federal Securities Acts
Sample Cards:what are the key points of the 1933 secu,what entities are exempt from filing reg,what are the key points of the 1933 secu16 CardsPreview Flashcards -
Jobs Act
JOBS Act
Sample Cards:what is the revenue limit for an emergin,for an emerging growth company ipo how m,how did reg d rule 506 change under the5 CardsPreview Flashcards -
Professional Responsibilities
Professional Responsibilities
Sample Cards:what is the purpose of a consulting enga,what is required by the statements on st,what is the difference between express v18 CardsPreview Flashcards -
Property Law
Property Law
Sample Cards:what does real property include,what are the characteristics of a deed,what are the characteristics of a mortga9 CardsPreview Flashcards -
Sales Law
Sales Law
Sample Cards:what sales are covered under the uniform,what elements are needed for a sale cove,what are the elements of a firm offer11 CardsPreview Flashcards -
Secured Transactions
Secured Transactions
Sample Cards:when does a security interest attach or,what are the characteristics of perfecti,how does perfection occur in a secured t6 CardsPreview Flashcards -
Corporate Taxation
Corporate Taxation
Sample Cards:how is shareholder basis calculated for,how is shareholder basis calculated for,what basis do shareholders and corporati46 CardsPreview Flashcards -
Estate Trust Taxation
Estate Trust Taxation
Sample Cards:how is gift taxation different from esta,what is the annual exclusion amount for,if a gift is an annuity what value is us24 CardsPreview Flashcards -
Individual Taxation
Individual Taxation
Sample Cards:under what accounting basis are individu,what are the deductions to arrive at adj,which items can be carried over to futur67 CardsPreview Flashcards -
Multi Jurisdictional Tax
Multi-jurisdictional Tax
Sample Cards:what is the interstate income act of 195,what are the principles of the interstat,what is the uniform division of income f5 CardsPreview Flashcards -
Partnership Taxation
Partnership Taxation
Sample Cards:true or false partnerships are a taxable,when exchanging property for a partnersh,what is a partner s basis in partnership32 CardsPreview Flashcards -
Property Transactions
Property Transactions
Sample Cards:what is the basic calculation for basis,what is the recipient or donee s basis o,what is the basis and holding period of20 CardsPreview Flashcards
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